Description

Value Added Tax (Digital Marketplace Supply) Regulations entered into force

On 10 April 2021, the Value Added Tax (VAT) (Digital Marketplace Supply) Regulations, 2020, have been implemented, six months after their publication in the official gazette on 9 September 2020. These regulations define taxable supplies, including d…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: user-generated content, streaming service provider, platform intermediary: e-commerce, software provider: app stores, search service provider, software provider: other software, infrastructure provider: cloud computing, storage and databases
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2020-10-09
in grace period

On 9 October 2020, the Value Added Tax (VAT) (Digital Marketplace Supply) Regulations, 2020, have b…

2021-04-10
in grace period

On 10 April 2021, the Value Added Tax (VAT) (Digital Marketplace Supply) Regulations, 2020, have be…